摘要
本文研究了税收中拉弗曲线(Laffercurve)隐含的混沌特征。分析表明,在拉弗曲线平滑上升的表面现象背后,隐藏着一种无序的状态或混沌特征,因此,在经济发展、税基扩大的情况下,应慎重提高税率,防止税收的大起大落。
This paper focuses on the Laffer curve and implicit chaos character in the taxation. It is shown an irregular state or chaos character as the Laffer curve going up smoothly, which implies that tax rate should be prudently raised so as to prevent from strong fluctuation in taxation in case of economic expansion and tax base extension.
出处
《数量经济技术经济研究》
CSSCI
北大核心
2006年第5期140-145,共6页
Journal of Quantitative & Technological Economics
关键词
拉弗曲线
税收
混沌
Laffer Curve
Taxation
Chaos
